https://www.taxtmi.com/caselaws?id=267351 Where an assessee consistently disputes the very tax liability, interest cannot be charged as if the amount were admitted and payable under the provision for admitted tax. The applicable levy is the provision governing assessed but unpaid disputed tax, because classification and liability remained under challenge from the outset. On that basis, the interest demand based on the admitted-tax provision was unsustainable, the impugned demand was quashed, and interest was required to be redetermined under the disputed-tax provision on remand. en-us Tue, 27 Oct 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267351 Where an assessee consistently disputes the very tax liability, interest cannot be charged as if the amount were admitted and payable under the provision for admitted tax. The applicable levy is the provision governing assessed but unpaid disputed tax, because classification and liability remained under challenge from the outset. On that basis, the interest demand based on the admitted-tax provision was unsustainable, the impugned demand was quashed, and interest was required to be redetermined under the disputed-tax provision on remand. Case-Laws VAT and Sales Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267351